单选题 Assume U.S. GAAP applies unless otherwise noted. At the end of the year, a company sold equipment for $30000 cash. The company paid $110000 for the equipment several years ago and had recorded accumulated depreciation of $70000 at the time of its sale. All else equal, the equipment sale will result in the company"s cash flow from:

A、 investing activities increasing by $30000.
B、 investing activities decreasing by $30000.
C、 operating activities being $10000 less than net income.

【正确答案】 A

【答案解析】[解析] 在出售设备时，其账面价值为110000-70000=40000(美元)，该公司的销售所得为30000美元。因此，应当在损益表中记录的亏损金额为40000-30000=10000(美元)。上述亏损使净收益相应下降，但它为非现金金额，从而被加回到营业现金流的净收益的计算中。相应地，营业现金流将高于净收益，而不是低于后者。销售设备的总金额(30000美元)属于基于交易互动产生的现金流，从而应当体现在投资现金流中。综上所述，本题的正确选项应为A。